Annual tax on enveloped dwellings
20-year time limit
Acquisitions and disposals
Contract and conveyance, purchaser
Contract and conveyance, vendor
Date of
Generally
Adjustment of amount charged
Administration
Administration of tax
Alternative property finance
Amount of tax chargeable
Annual charge – computation
Annual chargeable amounts
Generally
Indexation
Appealable decision
Appeals
Agreement, settling of appeals by
Assessments
Conclusion of review, effect of
Determination by Tribunal
Late notice of
Matter in question, meaning
Nature of review
Notice of
Notifying appeal to tribunal
Offer of review by HMRC
Payment of tax
Postponement of recovery of tax
Right of
Right of appellant to require review
Self-assessments
Steps following notice of appeal
Tribunal, meaning
Assessments
Careless or deliberate behaviour
Double assessment, relief for
Loss of tax discovered
Procedure
Recovery of excessive repayments
Relief for excessive assessment
Return delivered
Taxpayer, meaning
Time limits
ATED-related capital gains tax charge
Capital gains
Careless or deliberate conduct
Charge to tax
Generally
Introduction
Chargeable day, meaning
Chargeable gains
Appropriations to and from stock
Augmented profits
Charge to corporation tax
Commencement
Companies
Computation of gains and losses
Deemed disposals
EEA UCITS
Generally
Individuals
Non-resident companies
Rates of tax
Relevant high value disposal
Restriction of losses
Restriction of pre-entry losses
Tapering relief
Threshold amount
Transfers within a group
Chargeable interests
Chargeable period
Claims for overpaid tax
Collection and management of tax
Collective investment schemes
Generally
Liability for and collection of tax
Companies
Conditions for rules to apply
Connected persons
Cell companies
Interests held by
Meaning
Consequential claims following discovery
Conversions
Damage to a dwelling
Defences against discovery assessments
Defined terms
Collective investment schemes
Single-dwelling interest
Undue delay
Definitions
Deliberate underpayment of tax
Demolitions
Description of arrangements
Determination by HMRC where no return delivered
Different interests held in same dwelling
Effect of reliefs
Generally
Disclosure of tax avoidance schemes
Discovery powers
Double charges
Duty to make return
Empty properties
Enquiries into returns
Amendment of self-assessment
Completion
Direction to complete
Notice of
Referral of questions to tribunal
Scope of
Entitlement to interests
Exclusions from the charge
Exemptions
British Museum
Charitable companies
Dwellings conditionally exempt from inheritance tax
National Heritage Memorial Fund
Natural History Museum
Public bodies
Generally
Hypothetical officer (information held by)
Included in meaning of tax
Indexation of annual chargeable amounts
Chargeable amounts
Generally
Information and inspection powers
Insufficiency of disclosure
Interest held by connected persons
Interim relief
Generally
Substantial acquisitions and disposals
Interpretation
Investigatory powers
Jointly entitled, liability
Jointly owned property
Land sold to financial institution and leased to person, alternative property finance
Late appeals
Liability to charge
Meaning of dwelling
Dwelling in grounds of another dwelling
Dwellings in the same building
Generally
Parts of a greater whole
Substantial performance of off plan purchase
Terraces etc.
Use of dwelling, power to modify
New dwellings
Non-natural persons
Non-qualifying individuals
Non-resident CGT returns
Orders and regulations
Overpaid tax, claims for
Partnerships
Partnerships with corporate members
Payment of tax
Penalties
Person liable
Purpose of rules
Records
Duty to keep and preserve
Penalties
Reduction in threshold
Regulations and orders
Relief for property investors
Reliefs
Dwellings open to the public
Employees or partners occupying
Farm workers
Farmhouses
Financial institutions
Generally
Non-qualifying individual, meaning
Non-qualifying occupation, look-forward and look-back
Power to modify
Property developers
Property rental businesses
Property traders
Rental property, preparation for sale/demolition etc.
Social housing providers
Ten per cent or greater share in a company, meaning
Reliefs from the charge
Returns
Adjusted chargeable amount
Amendment by chargeable person
Contents of
Correction by HMRC
Filing date, meaning
Generally
Meaning
Penalties
Self-assessment inclusion
Scope of charges
Single dwelling interest, meaning
Special case
Stamp duty land tax (higher rate)
State of affairs on a day, meaning
Statement of practice 1/2006
Statement of practice 8/1991
Taxable entities
Taxable value
Third parties
Time limits for claims, etc
Time limits for discovery assessment
UK resident property
Within the charge, meaning